SANDBAR GERMAN BEER LTD

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 04407802

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,436		6,661

			5,436		6,661
CURRENT ASSETS
Stocks	5	19,880		22,230
Debtors	6	51,035		51,965
Cash at bank and in hand		15,828		39,719

		86,743		113,914
Creditors: Amounts Falling Due Within One Year	7	(48,142 )		(61,404 )

NET CURRENT ASSETS (LIABILITIES)			38,601		52,510

TOTAL ASSETS LESS CURRENT LIABILITIES			44,037		59,171

Creditors: Amounts Falling Due After More Than One Year	8		(22,900 )		(27,792 )

NET ASSETS			21,137		31,379

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			21,037		31,279

SHAREHOLDERS' FUNDS			21,137		31,379

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SANDBAR GERMAN BEER LTD

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Flint

Director

16/01/2026

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 May 2023	100	68,955	69,055
Loss for the year and total comprehensive income	-	(30,861 )	(30,861)

Dividends paid	-	(6,815)	(6,815)

As at 30 April 2024 and 1 May 2024	100	31,279	31,379


Loss for the year and total comprehensive income	-	(7,042 )	(7,042)

Dividends paid	-	(3,200)	(3,200)

As at 30 April 2025	100	21,037	21,137

1. General Information

SANDBAR GERMAN BEER LTD is a private company, limited by shares, incorporated in England & Wales, registered number 04407802 . The registered office is 48 Sutton Road, Stockport, Cheshire, SK4 2PW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Revenue recognition

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	20% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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SANDBAR GERMAN BEER LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 May 2024	5,690	15,995	5,440	27,125
Additions	-	480	-	480

As at 30 April 2025	5,690	16,475	5,440	27,605

Depreciation
As at 1 May 2024	4,796	10,934	4,734	20,464
Provided during the period	179	1,385	141	1,705

As at 30 April 2025	4,975	12,319	4,875	22,169

Net Book Value
As at 30 April 2025	715	4,156	565	5,436

As at 1 May 2024	894	5,061	706	6,661

5. Stocks

	2025	2024
	£	£
Finished goods	19,880	22,230

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	37,106	37,965
Prepayments and accrued income	4,500	4,500
Taylors Commercial Cleaning Supplies Ltd	9,429	9,500

	51,035	51,965

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	15,023	21,311
Bank loans and overdrafts	4,894	4,894
Corporation tax	-	(240 )
VAT Liability	6,142	16,356

...CONTINUED

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SANDBAR GERMAN BEER LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

Other creditors	5,000	-
Accruals and deferred income	1,200	3,200
Directors' loan accounts	15,883	15,883

	48,142	61,404

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	22,900	27,792

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Michael Flint	3,200	6,815

11. Related Party Transactions

The company was under the control of the directors throughout the current and previous year. Mr M Flint is the managing director and a shareholder of the company. During the year the company paid Taylors Commercial Cleaning Supplies Ltd £17,875 (PY:£17,875) for management services. Other services are recharged on a cost basis. Mr Flint is the managing director and sole shareholder of Taylors Commercial Cleaning Supplies Ltd.

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